https://www.taxtmi.com/caselaws?id=285493 Reassessment under section 34(1)(a) was treated as invalid where the assessee had already disclosed the primary facts, including the relevant agreements and accounts, before the original assessing officer. The materials on record were sufficient for the officer to assess the receipts, and a later attempt to reopen on the same facts amounted to a mere change of opinion rather than a failure of full and true disclosure. Although reassessment is not confined to the exact items mentioned in the notice, additions could not stand once reopening itself lacked jurisdiction. en-us Wed, 06 Nov 1963 00:00:00 +0530 Wed, 15 Jan 2020 11:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285493 Reassessment under section 34(1)(a) was treated as invalid where the assessee had already disclosed the primary facts, including the relevant agreements and accounts, before the original assessing officer. The materials on record were sufficient for the officer to assess the receipts, and a later attempt to reopen on the same facts amounted to a mere change of opinion rather than a failure of full and true disclosure. Although reassessment is not confined to the exact items mentioned in the notice, additions could not stand once reopening itself lacked jurisdiction. Case-Laws Income Tax Wed, 06 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285493